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Guide Interpretation

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Part I - Act respecting labour standards

CHAPTER IV - Labour standards

Wages

Sections
39.1
40
40.1
41
41.1
42
43
44
45
46
47
48
49
50
50.1
50.2
51
51.0.1
51.1

Section 46

Pay sheet

The employer must remit to the employee, together with his wages, a pay sheet containing sufficient information to enable the employee to verify the computation of his wages. That pay sheet must include, in particular, the following information, where applicable:

  1. the name of the employer;
  2. the name of the employee;
  3. the identification of the employee's occupation;
  4. the date of the payment and the work period corresponding to the payment;
  5. the number of hours paid at the prevailing rate;
  6. the number of hours of overtime paid or replaced by a leave with the applicable premium;
  7. the nature and amount of the bonuses, indemnities, allowances or commissions that are being paid;
  8. the wage rate;
  9. the amount of wages before deductions;
  10. the nature and amount of the deductions effected;
  11. the amount of the net wages paid to the employee;
  12. the amount of the tips reported by the employee pursuant to section 1019.4 of the Taxation Act (chapter I-3);
  13. the amount of the tips he has attributed to the employee under section 42.11 of the Taxation Act.

Exemption

The Government, by regulation, may require any other particular it deems pertinent. It may also exempt a category of employers from the application of any of the above particulars.

1979, c. 45, s. 46; 1983, c. 43, s. 10; 1990, c. 73, s. 15; 1997, c. 85, s. 364.

Interpretation

The requirements set out in this provision are aimed at allowing the employee to understand and verify the calculation of his wages. Therefore, the pay sheet must include sufficient information for the employee’s understanding.

In the first paragraph, the use of the expression "where applicable" means that only the pertinent information relevant to each case needs to appear on the pay sheet.

Moreover, since the payment of overtime may be replaced, under certain conditions, with a leave (s. 55 ALS), the employer must specify on the pay sheet the number of overtime hours that have been paid or that are replaced by a leave, in addition to the applicable premium (subparagraph 6)).

This section does not stipulate the form that the pay sheet must take. This information may appear for example on paper or in electronic format. However, the employer has the obligation to "remit" a pay sheet to the employee and not only to make it available.

Non-compliance with this provision makes the employer liable to penal proceedings (see the interpretation of subparagraph 6) of section 140 ALS).

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